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Data Dictionary

Item Number 5704

FIXED RATE: INVERSE FLOATERS AND SUPER POS HIGH RISK

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SCMR5704	1993-03-31	2011-12-31	Yes	OTS 1313

Data Description:

An inverse floater includes a coupon that adjusts in the opposite direction of an interest-rate index, such as LIBOR. A super PO is a zero-coupon support tranche for PAC or TAC tranches in a Collateralized Mortgage Obligation. Nearly all inverse floaters and super POS will be classified as high-risk. Include the amount of hight-risk inverse floaters and super POs in item 5704. However, if a thrift can demonstrate that an inverse floater or super PO tranche is low-risk, that tranche should be reported in item 5714.

NOTE:

This item is reported as confidential.

Reported on Schedule CMR of the SVGL report.

Last update: Sep 03, 2026